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1. All persons being companies registered under the Companies Act, 1956 and having their registered office falling within the territorial area of the Dhamtari District. And whose none of the last three returns of income as on 1st April 2014 and as on 1st April of any subsequent F.Y shows total income /Loss of above Rs.15 lakh. 2. The directors of the companies mentioned at (1) above. 3. All persons being other than companies deriving income from business or profession and other than those assessable by DCIT/ACIT 2(1), Raipur and whose principal place of business is within the territorial area of Dhamtari District. 4. All persons being other than companies deriving income from sources other than income from business or profession and other than those assessable by DCIT/ACIT 2(1), Raipur and residing within the territorial area of Dhamtari District.5. All cases that may be assigned under section 127 of the IT Act 1961.
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